Chapter 23A. UNIFORM TRANSIENT OCCUPANCY TAX*

§ 23A-14. Actions to collect.

Latest version.

Any tax required to be paid by any transient under the provisions of this chapter shall be deemed a debt owed by the operator to the county. Any person owing money to the county under the provisions of this chapter shall be liable to an action brought in the name of the county, in any court of competent jurisdiction within the county, or within the county or residence of such person, at the option of the tax collector, for the recovery of such amount.

(Ord. No. 915)

                    
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